scholarly journals Pengaruh Gender, Locus of Control, dan Equity Sensitivity terhadap Perilaku Etis Mahasiswa Akuntansi Universitas Andalas

2020 ◽  
Vol 4 (2) ◽  
pp. 345
Author(s):  
Medelyn Sonya Mikoshi ◽  
Yurniwati Yurniwati ◽  
Denny Yohana

This study aims to identify and obtain empirical evidence of the influence of Gender, Locus of Control and Equity Sensitivity on the Ethical Behavior of Accounting Students. This research was conducted on accounting students who are currently taking Audit courses at Andalas University with a sample of 380 accounting students. This study uses dependent variables of ethical behavior and independent variables, namely Gender, Locus of Control and Equity Sensitivity.This study uses the SmartPLS Ver 2 M3 software to analyze the relationship between the influence of Gender, Locus of Control and Equity Sensitivity on the ethical behavior of accounting students. From the results of data research and discussion conducted using SEM-PLS, it is obtained that Gender has no effect on students' ethical attitudes, Locus of Control does not affect Ethical Behavior while Equity Sensitivity influences Ethical Behavior.

2018 ◽  
Vol 3 (1) ◽  
pp. 91
Author(s):  
Elex Sarmigi

<p><em>This study aims to see the comparison of ethical behavior of accounting students of STIE Sakti Alam Kerinci with accounting students of STIE Sumatera Barat. This study will also look at the comparative ethical behavior between male students and female students as well as the ethical behavior of individuals who have internal locus of control factors with individuals who have external locus of control factors separately from each college. In addition, this study will also look at the effects of equity sensitivity (X<sub>1</sub>) and culture (X<sub>2</sub>)</em> <em>on the ethical behavior of accounting students. This study uses primary data collected by using questionnaires. The method of testing the comparative hypothesis in this study is T-test, then multiple linear regression is used to analyze the influence of equity sensitivity (X1) and culture (X2) on ethical behavior (Y).</em><em> </em><em>This study found that (1) the accounting students of STIE Sumatera Barat have more ethical behavior than accounting students of STIE Sakti Alam Kerinci, (2) there are no differences of ethical behavior among male students and female students of STIE Sakti Alam Kerinci as well as STIE Sumatera Barat, (3a) The accounting students of STIE Sakti Alam Kerinci have internal locus of control factors has more ethical behavior than accounting student have external locus of control factors, (3b) there is no difference of ethical behavior among accounting students of STIE Sumatera Barat based on locus of control factors, (4a) Equity sensitivity and culture affect the ethical behavior of accounting students of STIE Sakti Alam Kerinci, (4b) equity sensitivity affects the ethical behavior of accounting students of STIE Sumatera Barat, but culture does not affect the ethical behavior of accounting students of STIE Sumatera Barat.</em><em></em></p><p> </p><p>Penelitian ini bertujuan untuk melihat komparasi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci dengan mahasiswa akuntansi STIE Sumatera Barat. Penelitian ini melihat komparasi perilaku etis antara mahasiswa dengan mahasiswi akuntansi serta perilaku etis individu yang memiliki faktor internal <em>locus of control</em> dengan individu yang memiliki faktor eksternal <em>locus of control</em> secara terpisah dari masing-masing perguruan tinggi. Selain itu, penelitian ini juga melihat pengaruh dari <em>equity sensitivity</em> (X<sub>1</sub>) dan budaya (X<sub>2</sub>) terhadap perilaku etis mahasiswa akuntansi. Penelitian ini menggunakan data primer yang dikumpulkan dengan menggunakan kuesioner. Metode pengujian hipotesis komparatif dalam penelitian ini adalah T-<em>test</em>, kemudian regresi linear berganda digunakan untuk menganalisa pengaruh <em>equity sensitivity </em>(X<sub>1</sub>) dan budaya (X<sub>2</sub>) terhadap perilaku etis (Y). Penelitian ini menemukan bahwa (1) mahasiswa akuntansi STIE Sumatera Barat memiliki perilaku yang lebih etis dibandingkan mahasiswa akuntansi STIE Sakti Alam Kerinci, (2) tidak terdapat perbedaan perilaku etis antara mahasiswa dan mahasiswi akuntansi STIE Sakti Alam Kerinci maupun STIE Sumatera Barat, (3a) mahasiswa akuntansi STIE Sakti Alam Kerinci yang memiliki faktor  internal<em> locus of control </em>memiliki perilaku lebih etis dibandingkan mahasiswa akuntansi yang memiliki faktor eksternal<em> locus of control, </em>(3b) tidak terdapat perbedaan perilaku etis antara mahasiswa akuntansi STIE Sumatera Barat berdasarkan faktor<em> locus of control</em>, (4a) <em>equity sensitivity</em> dan budaya mempengaruhi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci, (4b) <em>equity sensitivity</em> mempengaruhi perilaku etis mahasiswa akuntansi STIE Sumatera Barat</p>


1982 ◽  
Vol 50 (1) ◽  
pp. 175-197 ◽  
Author(s):  
Richard Spring ◽  
Prabha Khanna

The purpose of this study was to investigate the relationship between repression-sensitization and multidimensional locus of control, particularly as these variables relate to a third variable, the attribution of causality in interpersonal relationships. 41 male psychiatric inpatients were employed as subjects, of whom 18 were from an acute general inpatient unit and 23 were from an alcohol and drug unit. Eight independent variables were considered. There were eight dependent variables which were derived from an attribution measure devised for this study. Stepwise multiple regression analyses indicated that the variable having the most predictive power with respect to causal attributions was the subsample which the subject represented. A second analysis excluding subsample considerations showed that Levenson's Powerful Others scale was positively correlated with Internal-Positive attributions. Other significant correlations between the various measures were examined.


2018 ◽  
Vol 5 (1) ◽  
Author(s):  
Erik Wardhana, MM.

This study entitled "Analysis of Effect of Climate Organization and Competence Againt Employee PT. Hutama Karya ". The purpose of this study was to obtain information on the relationship between the free variable that organizational climate (X1) and competence (X2) with the dependent variable is employee performance (Y), either partially or simultaneously, This study used survey research methods with the correlational approach and predictive, which aims for the relationship and influence between independent and dependent variables. The sampling technique can be done randomly (simple random sampling) of 852 employees, which is considered to resprentatif is 89 people. And to solve problems, to analyze and examine the relationship and influence between the independent variables on the dependent variable used models kausalistik through regression analysis with SPSS 14.0


2021 ◽  
Vol 43 (2) ◽  
pp. 177-179 ◽  
Author(s):  
Chittaranjan Andrade

Students without prior research experience may not know how to conceptualize and design a study. This article explains how an understanding of the classification and operationalization of variables is the key to the process. Variables describe aspects of the sample that is under study; they are so called because they vary in value from subject to subject in the sample. Variables may be independent or dependent. Independent variables influence the value of other variables; dependent variables are influenced in value by other variables. A hypothesis states an expected relationship between variables. A significant relationship between an independent and dependent variable does not prove cause and effect; the relationship may partly or wholly be explained by one or more confounding variables. Variables need to be operationalized; that is, defined in a way that permits their accurate measurement. These and other concepts are explained with the help of clinically relevant examples.


1994 ◽  
Vol 74 (2) ◽  
pp. 371-379 ◽  
Author(s):  
Markku Riipinen

Contradictory results have been published on the relationship of locus of control with job involvement, so in this study occupational needs were tested as moderators between the variables. Needs were measured with Ghiselli's Self-description Inventory, job involvement with Kanungo's Job Involvement scale, and locus of control with Pettersen's scale. Job involvement of 220 mainly female teachers was significantly predicted by extrinsic needs, and that of 213 female secretaries rather by intrinsic needs. Job involvement related to extrinsic needs was not associated with locus of control, while this relationship with intrinsic needs and job involvement was not needed for internal locus of control to correlate with job involvement. Especially the combination of strong intrinsic and extrinsic needs moderated the correlation, although locus of control could correlate with job involvement also for subjects with weak needs. The correlations were independent of internality of control or the amount of involvement. These results suggest that locus of control and job involvement are independent variables, and the former cannot be used as a predictor of the latter.


2013 ◽  
Vol 53 (6) ◽  
pp. 573 ◽  
Author(s):  
J. P. Edwards ◽  
J. G. Jago ◽  
N. Lopez-Villalobos

It was hypothesised that large rotary dairies (>60 clusters) are not more operator efficient than medium-sized rotaries (40–60 clusters). This was tested by collecting and analysing milking data, during peak and late lactation, from block calving herds milked in rotary dairies fitted with electronic milk meters. Data were collected from a total of 61 unique farms around New Zealand, with rotary dairies ranging in size from 28 to 80 clusters, for two 5-day periods during spring (September–November 2010; 47 farms; average milk yield 23.1 kg/day) and autumn (February–April 2011; 60 farms; average milk yield 16.4 kg/day). A telephone survey was conducted to collect basic farm details: size, land area, the number of herds managed (including hospital herds), number of operators in the dairy and total labour input. A site visit was conducted to collect data such as the number of bails/stalls over the entrance and exit of the platform. The herd management software on each farm was programmed to record similar fields for each of the six machine manufacturers represented. Variables recorded included cow, date, identification time, bail number, milk yield, milking duration, and average milk flow rate. Calculations were performed to determine the number of cows milked and milk harvested per hour as well as the operator efficiency values for these measures and an estimate of cluster utilisation. Mixed models were used to determine the relationship between the dependent variables, cows milked per hour, milk harvested per hour, cows milked per operator per hour, milk harvested per operator per hour, and cluster utilisation, and the independent variables collected. Cows milked and milk harvested per hour increased linearly with rotary size, during both spring and autumn and there was a quadratic relationship between operator efficiency measures and rotary size, which peaked at ~60 clusters. Cluster utilisation, the amount of time clusters were harvesting milk out of the plant running time, was estimated at 46 ± 6%. Larger rotary dairies on average achieved greater throughput; however, they were not more operator efficient than medium-sized rotaries. Thus, large rotary dairies are best suited to farms where the additional throughput is required.


2021 ◽  
Vol 1 (2) ◽  
pp. 172-182
Author(s):  
Irodatun Nadilla ◽  
Dodik Juliardi

This study aims to examine the effect of Machiavellian, equity sensitivity, ethical sensitivity on the ethical perceptions of accounting students in perceiving the ethical behavior of accountants. The sampling method that used is proportional sampling. The participants of this study are S1/ D4 students from accounting study program in the level of 2016 at the State Universities (PTN) and the Private Universities (PTS) accredited A in Malang. The samples of this study were 381 accounting students from eight universities. The data analysis that used in this study is multiple linear regression. The results showed that Machiavellian had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior, equity sensitivity had no effect on the accounting students' perceptions of the accountant's ethical behavior, and ethical sensitivity had a positive effect on the accounting students' ethical perceptions of the accountant's ethical behavior.


MANAJERIAL ◽  
2018 ◽  
Vol 4 (1) ◽  
pp. 85
Author(s):  
Dewi Nuraini

The purpose of this study is to determine and explain the significance of the influence of Internal Locus of Control on Role Conflict with the ethics of Islamic work as intervening variable relationship. The type of research used in this research is explanatory research with quantitative research method. In this study using 3 (three) variables of internal locus of control as free variables, Islamic work ethics as intervening and role conflict variables as dependent variables. Where respondents in this study as many as 92 female respondents berhijab.This study uses statistical analysis regression path analysis method using SPSS 16 for windows and sobel test. To see the effect of mediation or intervening. Based on the results of the analysis show that the four hypotheses submitted accepted the truth, but the relationship between ethical work of Islam and positive role conflict in this study


2020 ◽  
Vol 5 (2) ◽  
pp. 209
Author(s):  
Fadil Iskandar

This research aims to find out how implementation of the financial compensation and performance job of PT Penggadaian (Persero) Branch  of Jambi. Next also to analyze implamentation and how the influence of financial compensation on performance job in PT Penggadaian (Persero) of Banch Jambi. This research uses descriptive method quantitative correlational research with the form that describes the relationship of independent variables with dependent variables. The research on the analysis tools using simple regression with hypothesis prove with statistical tests t. The results showed that a significant effect on performance financial compensation of performance job which are characterized by tcount > ttable and Prog. sig < α (0.05). While the correlation value i.e. 64% of these mean that have relationship very closely between financial compensation variables with variable performance job.


Author(s):  
Edy Effendi ◽  
Muhammad Imron

Research on the role of the APIP review of the Ministry/agency Work Plan and Budget document to determine the impact on the efficiency of ministry/agency spending (case study at the Ministry of Religion). The method used in this study uses simple linear regression with dummy. The use of linear regression is used to examine the relationship between independent variables (certain types of expenditure) and dependent variables (total expenditure). Whereas, dummy is used to find out before and after the APIP review is done. Throughout the author's search, this research has never been done. Based on the results of linear regression obtained, the APIP review significantly had a positive effect on official travel expenditure and honorarium but did not significantly affect building spending and equipment. Abstrak   Penelitian atas peran reviu APIP atas dokumen Rencana Kerja dan Anggaran Kementerian Negara/Lembaga untuk mengetahui dampaknya terhadap efisiensi belanja kementerian/lembaga (studi kasus pada Kementerian Agama). Metode yang digunakan dalam penelitian ini menggunakan regresi linier sederhana dengan dummy. Penggunaan regresi liner digunakan untuk meneliti hubungan antara variable independen (jenis belanja tertentu) dan variable dependen (total belanja). Sedangkan, dummy digunakan untuk mengetahui sebelum dan setelah reviu APIP dilakukan. Sepanjang penelusuran penulis, penelitian ini belum pernah dilakukan. Berdasarkan hasil regresi linier diperoleh, reviu APIP signifikan berpengaruh positif terhadap  belanja perjalanan dinas dan honorarium tetapi tidak signifikan berbengaruh terhadap belanja gedung dan alat.


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